{"description":"Documents matching 'compliance rulemaking affecting pension benefit'","count":1159,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=compliance+rulemaking+affecting+pension+benefit&format=json&page=2","results":[{"title":"Improvements to Rules on Recoupment of Benefit Overpayments","type":"Proposed Rule","abstract":"The Pension Benefit Guaranty Corporation (PBGC) is proposing to improve its rules on recoupment of benefit overpayments under PBGC's insurance program for single-employer terminated plans trusteed by PBGC. These proposed improvements include changing the recoupment methodology to a flat rate of 5 percent of a participant's monthly benefit and eliminating recoupment from a participant's surviving beneficiary.","document_number":"2026-13639","html_url":"https://www.federalregister.gov/documents/2026/07/06/2026-13639/improvements-to-rules-on-recoupment-of-benefit-overpayments","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-06/pdf/2026-13639.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13639.pdf?1782996327","publication_date":"2026-07-06","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"excerpts":"on a Revised <span class=\"match\">Benefit</span> Determination \n Under certain circumstances, PBGC will revise a <span class=\"match\">benefit</span> determination where the calculation later is found to be incorrect. For example, if after a <span class=\"match\">benefit</span> determination is sent to a participant, PBGC becomes aware of plan information <span class=\"match\">affecting</span> factors used by PBGC in calculating the participant's <span class=\"match\">benefit</span>, PBGC will revise the participant's <span class=\"match\">benefit</span> payment going forward accordingly. If the revision results in a net overpayment, PBGC initiates recoupment. If the participant is receiving <span class=\"match\">benefits</span> and there is a"},{"title":"Excepted Fertility Benefits","type":"Proposed Rule","abstract":"This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act to establish certain fertility benefits as a new category of limited excepted benefits. Excepted benefits are generally exempt from the market requirements that were added to those laws by the Health Insurance Portability and Accountability Act, the Patient Protection and Affordable Care Act, the No Surprises Act, and certain other Federal laws specifically related to group health plans and group and individual health insurance coverage.","document_number":"2026-09479","html_url":"https://www.federalregister.gov/documents/2026/05/13/2026-09479/excepted-fertility-benefits","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-13/pdf/2026-09479.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09479.pdf?1778589913","publication_date":"2026-05-13","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"},{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"excerpts":"health insurance issuer in the group or individual market in relation to the provision of excepted <span class=\"match\">benefits</span> described in Code section 9832(c), ERISA section 733(c), and PHS Act section 2791(c).\n 13 \n \n There are four statutory categories of excepted <span class=\"match\">benefits</span>: <span class=\"match\">benefits</span> that are excepted in all circumstances; limited excepted <span class=\"match\">benefits</span>, which are the subject of this <span class=\"match\">rulemaking</span>; independent, noncoordinated excepted <span class=\"match\">benefits</span>; and supplemental excepted <span class=\"match\">benefits</span>.\n \n \n \n 13 \n  HHS does not interpret the ACA amendments to PHS Act section 2722(b) and (c) (formerly"},{"title":"Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure","type":"Proposed Rule","abstract":"The Department is proposing a regulation that would require providers of pharmacy benefit management services and affiliated providers of brokerage and consulting services to disclose information about their compensation to fiduciaries of self-insured group health plans subject to the Employee Retirement Income Security Act (ERISA). These disclosures are needed so that fiduciaries can assess the reasonableness of the contracts or arrangements with these service providers, including the reasonableness of the service providers' compensation. These disclosure requirements would apply for purposes of ERISA's statutory prohibited transaction exemption for services arrangements. This proposal implements section 12 of President Trump's Executive Order 14273, Lowering Drug Prices by Once Again Putting Americans First, which instructs the Department to propose regulations to improve employer health plan transparency into the direct and indirect compensation received by pharmacy benefit managers. If finalized, this regulation would affect sponsors and other fiduciaries of self-insured group health plans and certain service providers to such plans.","document_number":"2026-01907","html_url":"https://www.federalregister.gov/documents/2026/01/30/2026-01907/improving-transparency-into-pharmacy-benefit-manager-fee-disclosure","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-30/pdf/2026-01907.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-01907.pdf?1769721310","publication_date":"2026-01-30","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"Pharmacy <span class=\"match\">Benefits</span> Consulting, \n https://www.milliman.com/en/services/pharmacy-<span class=\"match\">benefits</span>-consulting. \n \n \n \n \n 45 \n  Advisory Council on Employee Welfare and <span class=\"match\">Pension</span> <span class=\"match\">Benefit</span> Plans, \n PBM Compensation and Fee Disclosure \n at 3 (November 2014), \n https://www.dol.gov/sites/dolgov/files/ebsa/pdf_files/2014-pbm-compensation-and-fee-disclosure.pdf.; \n AJ Ally, Patrick Cambel, Mark Gruenhaupt, &amp; Kristin Niakan, \n Report of Pharmacy <span class=\"match\">Benefit</span> Manager Practices \n at 34 (2025), \n https://portal.ct.gov/-/media/ohs/reports/ohs-report-of-pharmacy-<span class=\"match\">benefit</span>-manag"},{"title":"Privacy Act of 1974; Systems of Records","type":"Notice","abstract":"Pursuant to the Privacy Act of 1974, the Pension Benefit Guaranty Corporation (PBGC) is proposing numerous amendments to all system of records notices (SORN). There are amendments affecting multiple SORNs and amendments to specific SORNs.","document_number":"2024-19638","html_url":"https://www.federalregister.gov/documents/2024/09/09/2024-19638/privacy-act-of-1974-systems-of-records","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-09-09/pdf/2024-19638.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-19638.pdf?1725626717","publication_date":"2024-09-09","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"excerpts":"information for plan sponsors, plan administrators, <span class=\"match\">pension</span> practitioners, actuaries and <span class=\"match\">pension</span> <span class=\"match\">benefit</span> professionals who submit plan information through My PAA. \n CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM: \n \n Individuals who use the My Plan Administration Account (My PAA) application to make PBGC filings and payments electronically via PBGC's website (\n www.pbgc.gov \n ), including individuals acting for plan sponsors, plan administrators, <span class=\"match\">pension</span> practitioners, actuaries, <span class=\"match\">pension</span> <span class=\"match\">benefit</span> professionals.\n \n CATEGORIES OF RECORDS IN THE SYSTEM:"},{"title":"Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program","type":"Rule","abstract":"This final rule contains provisions to improve implementation of the Patient Protection and Affordable Care Act, including payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2027 user fee rates for issuers offering qualified health plans (QHPs) through Federally-facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This final rule also includes provisions related to civil money penalties (CMPs) for noncompliant issuers and other responsible entities; standards governing agents, brokers, and web-brokers; the expansion and codification of hardship exemption eligibility; implementation of the State Exchange Improper Payment Measurement (SEIPM); provider access standards and essential community provider standards for QHP certification; QHP certification of non-network plans; a prohibition on issuers from including routine non-pediatric dental services as an Essential Health Benefit (EHB); requirements related to defrayal for the cost of any State-required benefits in addition to the EHB; cost- sharing flexibilities for catastrophic and individual market bronze plans; establishment of catastrophic plans with plan terms of up to 10 consecutive plan years; QHP issuer quality improvement strategies (QISs); and revisions affecting which enrollees are included in Federal Basic Health Program (BHP) payment calculations to States. This final rule also includes amendments to implement certain provisions of the Working Families Tax Cut (WFTC) legislation.","document_number":"2026-10050","html_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10050/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2027-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-20/pdf/2026-10050.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10050.pdf?1779135308","publication_date":"2026-05-20","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"},{"raw_name":"Office of the Secretary"}],"excerpts":"differences across years. As the underlying 2021 and 2022 <span class=\"match\">benefit</span> years' enrollee-level EDGE data used to recalibrate the 2026 <span class=\"match\">benefit</span> year risk adjustment models are identical to the 2021 and 2022 <span class=\"match\">benefit</span> year enrollee-level EDGE data used to recalibrate the 2027 <span class=\"match\">benefit</span> year risk adjustment models, and only differ in that they are trended forward one more year to capture projected 2027 <span class=\"match\">benefit</span> year medical expenditures, the analyses and conclusions discussed in prior <span class=\"match\">rulemaking</span> for those <span class=\"match\">benefit</span> years of data equally apply to the recalibration of the"},{"title":"Postal Service Health Benefits Program: Additional Requirements and Clarifications","type":"Proposed Rule","abstract":"The Office of Personnel Management (OPM) is issuing a notice of proposed rulemaking to clarify and establish additional requirements regarding the Postal Service Health Benefits (PSHB) Program, which was established pursuant to the Postal Service Reform Act of 2022. This proposed rule expands on previous regulations concerning the PSHB Program and is intended to provide greater detail and clarity necessary to properly implement PSHB in 2025 and beyond. In particular, this proposed rule includes details on: reconsideration of PSHB eligibility decisions, various applications of the Medicare Part B enrollment requirement, allocation of reserve credits, calendar year alignment of Government contribution requirements, financial reporting and actuarial calculations, premium payment prioritization from the Postal Service Retiree Health Benefits Fund, and Medicare Part D integration.","document_number":"2024-11127","html_url":"https://www.federalregister.gov/documents/2024/05/24/2024-11127/postal-service-health-benefits-program-additional-requirements-and-clarifications","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-05-24/pdf/2024-11127.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-11127.pdf?1716468313","publication_date":"2024-05-24","agencies":[{"raw_name":"OFFICE OF PERSONNEL MANAGEMENT","name":"Personnel Management Office","id":406,"url":"https://www.federalregister.gov/agencies/personnel-management-office","json_url":"https://www.federalregister.gov/api/v1/agencies/406","parent_id":null,"slug":"personnel-management-office"}],"excerpts":"Part B requirements and exceptions in this <span class=\"match\">rulemaking</span>. The Medicare Part B exceptions included in this <span class=\"match\">rulemaking</span> are specific scenarios that OPM either received questions about during the development of the PSHB Program or were raised internally during the that process. While the most common Part B exception scenarios are provided in the PSRA and largely clarified in detail through OPM's initial <span class=\"match\">rulemaking</span>, the scenarios addressed in this proposed <span class=\"match\">rulemaking</span> were beyond the scope of the initial <span class=\"match\">rulemaking</span>. Confusion or inequitable treatment among"},{"title":"Selection of Annuity Providers-Safe Harbor for Individual Account Plans","type":"Rule","abstract":"This direct final rule (DFR) removes 29 CFR 2550.404a-4 from the Code of Federal Regulations, which is a regulation published in 2008 that provides a fiduciary safe harbor for the selection of annuity providers for the purpose of benefit distributions from individual account retirement plans covered by title I of the Employee Retirement Income Act of 1974 (ERISA). The regulatory safe harbor became unnecessary in 2019 when Congress amended ERISA to add a more streamlined fiduciary safe harbor covering the same activity. Although the statutory safe harbor did not technically nullify or repeal the regulatory safe harbor, its existence offers an unnecessary and inefficient alternative and may inadvertently be a trap for the unwary. This action improves the daily lives of the American people by reducing unnecessary, burdensome, and costly Federal regulations.","document_number":"2025-11615","html_url":"https://www.federalregister.gov/documents/2025/07/01/2025-11615/selection-of-annuity-providers-safe-harbor-for-individual-account-plans","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-01/pdf/2025-11615.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-11615.pdf?1751287512","publication_date":"2025-07-01","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"adopt a regulation only upon a reasoned determination that its <span class=\"match\">benefits</span> justify its costs (recognizing that some <span class=\"match\">benefits</span> and costs are difficult to quantify); (2) tailor regulations to impose the least burden on society, consistent with obtaining regulatory objectives, taking into account, among other things, and to the extent practicable, the costs of cumulative regulations; (3) select, in choosing among alternative regulatory approaches, those approaches that maximize net <span class=\"match\">benefits</span>; (4) to the extent feasible, specify performance objectives, rather"},{"title":"Joint Employer Status Under the Fair Labor Standards Act, Family and Medical Leave Act, and Migrant and Seasonal Agricultural Worker Protection Act","type":"Proposed Rule","abstract":"Since 2021, the Department has not provided any regulatory guidance addressing joint employer status under the Fair Labor Standards Act (FLSA or Act) for the benefit of workers, employers, or its enforcement personnel. In this rulemaking, the Department proposes to clarify how to determine joint employer status under the FLSA in Part 791 of Title 29, where its joint employer regulations were located prior to 2021. Additionally, the Department is also proposing to amend provisions in its regulations implementing the Family and Medical Leave Act (FMLA) and Migrant and Seasonal Agricultural Worker Protection Act (MSPA) to provide that joint employer status under those laws be determined using the Department's FLSA analysis, as the FMLA and MSPA both incorporate the FLSA's employment definitions. This rulemaking is intended to provide clarity and a measure of uniformity for employers and employees in an area of the law where components of legislative, executive, and judicial branches--at both the federal and state levels--have presented widely varying tests and standards. In addition, the proposed rule offers a nationwide standard for use by the Department's investigators and law enforcement personnel that would not only ensure the evenhanded application of the Act in matters that often cross state and circuit lines but also preserve core consistency with the wide variety of potentially relevant judicial frameworks. The proposed rule intends to marshal the commonality between those approaches closest to the statute as construed by the courts and, in so doing, simplify the Department's enforcement of the law, reduce litigation, and provide a reliable and uniform analysis for workers and employers that ultimately applies and complements the core commonality between the various tests applied by the federal courts.","document_number":"2026-07959","html_url":"https://www.federalregister.gov/documents/2026/04/23/2026-07959/joint-employer-status-under-the-fair-labor-standards-act-family-and-medical-leave-act-and-migrant","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-23/pdf/2026-07959.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07959.pdf?1776861922","publication_date":"2026-04-23","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Wage and Hour Division","name":"Wage and Hour Division","id":524,"url":"https://www.federalregister.gov/agencies/wage-and-hour-division","json_url":"https://www.federalregister.gov/api/v1/agencies/524","parent_id":271,"slug":"wage-and-hour-division"}],"excerpts":"Department's preliminary analysis of other potential effects attributable to the proposed rule (including potential <span class=\"match\">benefits</span> and cost savings) is qualitative. However, the Department believes that the unquantified <span class=\"match\">benefits</span> and cost savings of this <span class=\"match\">rulemaking</span> (including cost savings attributable to reduced <span class=\"match\">compliance</span> costs and reduced litigation costs) would significantly outweigh initial familiarization costs, particularly \n \n since <span class=\"match\">benefits</span> and cost savings would be perpetual.\n 284 \n \n \n \n \n 284 \n  \n See \n 84 FR 68767 (explaining in a 2019 final rule addressing"},{"title":"Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements","type":"Proposed Rule","abstract":"The Department of the Treasury (Treasury Department), the Employee Benefits Security Administration (EBSA) of the U.S. Department of Labor (Labor Department), and the Pension Benefit Guaranty Corporation (PBGC) are publishing this Request for Information to develop a public record for purposes of the directive in the SECURE 2.0 Act of 2022 (SECURE 2.0). Specifically, this Request for Information addresses section 319 of SECURE 2.0, requiring that these agencies review the existing reporting and disclosure requirements for certain retirement plans under the Employee Retirement Income Security Act of 1974, as amended (ERISA) and the Internal Revenue Code (Code) that are applicable to each agency. Following this review, the agencies are to report to Congress, no later than December 29, 2025, concerning the effectiveness of the reporting and disclosure requirements. The report will include recommendations on consolidating, simplifying, standardizing, and improving such requirements with the dual goals of reducing compliance burdens and ensuring plan participants' and beneficiaries' timely receipt and better understanding of the information they need to monitor their plans, prepare for retirement, and get the benefits they have earned. The report will also consider how participants and beneficiaries are providing preferred contact information, the methods by which plan sponsors and plans are furnishing disclosures, and the rate at which participants and beneficiaries are receiving, accessing, understanding, and retaining disclosures. Consistent with the directive in section 319 of SECURE 2.0, this Request for Information focuses generally on the overall effectiveness of the reporting and disclosure frameworks in ERISA and the Code. Responses to this Request for Information will inform the agencies in preparation of the required report to Congress and in any future action taken by the agencies to enhance the effectiveness of existing requirements.","document_number":"2024-01077","html_url":"https://www.federalregister.gov/documents/2024/01/23/2024-01077/request-for-information-secure-20-section-319-effectiveness-of-reporting-and-disclosure-requirements","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-01-23/pdf/2024-01077.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-01077.pdf?1705931116","publication_date":"2024-01-23","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"},{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"excerpts":"SECURE 2.0 section 319? \n \n \n Signed at Washington, DC. \n Rachel D. Levy, \n Associate Chief Counsel (Employee <span class=\"match\">Benefits</span>, Exempt Organizations, and Employment Taxes), Internal Revenue Service, Department of the Treasury. \n Helen H. Morrison, \n <span class=\"match\">Benefits</span> Tax Counsel, Department of the Treasury. \n Lisa M. Gomez, \n Assistant Secretary, Employee <span class=\"match\">Benefits</span> Security Administration, Department of Labor. \n Gordon Hartogensis, \n Director, <span class=\"match\">Pension</span> <span class=\"match\">Benefit</span> Guaranty Corporation. \n \n \n [FR Doc. 2024-01077 Filed 1-22-24; 8:45 am] \n BILLING CODE 4510-29-P; 4830-01-P;"},{"title":"Implementing Regulation for National Environmental Policy Act (NEPA): Environmental Effects of the Department of Veterans Affairs Actions","type":"Rule","abstract":"The Department of Veterans Affairs (VA) is issuing this interim final rule to amend its agency procedures for implementing the requirements of the National Environmental Policy Act (NEPA). Since VA last updated its NEPA regulations in 1989, Congress amended NEPA through the Fiscal Responsibility Act of 2023 and the One Big Beautiful Bill Act of 2025, the Council on Environmental Quality rescinded its NEPA regulations, and substantial changes have occurred in VA's delivery of care and benefits to veterans. The revisions to VA's NEPA regulations improve the efficiency and quality of VA's NEPA process and align the NEPA process with decision-making across VA by more clearly focusing on the planning stages of VA actions, improving consistency in NEPA implementation throughout VA, updating the VA categorical exclusion list to reflect current VA activities, and complying with NEPA, as revised.","document_number":"2026-11973","html_url":"https://www.federalregister.gov/documents/2026/06/15/2026-11973/implementing-regulation-for-national-environmental-policy-act-nepa-environmental-effects-of-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-15/pdf/2026-11973.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11973.pdf?1781268314","publication_date":"2026-06-15","agencies":[{"raw_name":"DEPARTMENT OF VETERANS AFFAIRS","name":"Veterans Affairs Department","id":520,"url":"https://www.federalregister.gov/agencies/veterans-affairs-department","json_url":"https://www.federalregister.gov/api/v1/agencies/520","parent_id":null,"slug":"veterans-affairs-department"}],"excerpts":"will provide information to applicants about their role in the NEPA process for grants and discretionary <span class=\"match\">benefits</span>, and actions the applicants may take to develop preliminary plans in accordance with NEPA. \n VA is adding § 26.84 “Non-<span class=\"match\">compliance</span> by applicants” to codify that VA will promptly notify applicants of any non-<span class=\"match\">compliance</span> with the NEPA process. VA must ensure applicants comply with NEPA because the ultimate responsibility for <span class=\"match\">compliance</span> falls upon VA. \n D. Subpart D: Unique Procedures: Emergencies, Protected Information, and International"},{"title":"Fiduciary Duties in Selecting Designated Investment Alternatives","type":"Proposed Rule","abstract":"This document contains a proposed regulation that clarifies, and provides a safe harbor for, a fiduciary's duty of prudence under the Employee Retirement Income Security Act of 1974 (ERISA) in connection with selecting designated investment alternatives for a participant-directed individual account plan, including asset allocation funds that include alternative assets. This proposal implements section 3(c) of President Trump's Executive Order 14330, Democratizing Access to Alternative Assets for 401(k) Investors.","document_number":"2026-06178","html_url":"https://www.federalregister.gov/documents/2026/03/31/2026-06178/fiduciary-duties-in-selecting-designated-investment-alternatives","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-31/pdf/2026-06178.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-06178.pdf?1774901707","publication_date":"2026-03-31","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"are already utilized in some state and local as well as private-sector defined <span class=\"match\">benefit</span> plans. In 2022, 99 percent of state and local government defined <span class=\"match\">benefit</span> <span class=\"match\">pension</span> plans held some share of their portfolio invested in alternative investments—namely private equity, hedge funds, real estate, and commodities—with these alternative investments representing 34 percent of all holdings for public <span class=\"match\">pension</span> funds.\n 71,72 \n \n A 2023 survey of Fortune 1000 defined <span class=\"match\">benefit</span> <span class=\"match\">pension</span> plans found that 68 percent of those plans held alternative investments, which"},{"title":"Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage","type":"Rule","abstract":"This document sets forth final rules that amend the definition of short-term, limited-duration insurance, which is excluded from the definition of individual health insurance coverage under the Public Health Service Act. This document also sets forth final rules that amend the regulations regarding the requirements for hospital indemnity or other fixed indemnity insurance to be considered an excepted benefit in the group and individual health insurance markets.","document_number":"2024-06551","html_url":"https://www.federalregister.gov/documents/2024/04/03/2024-06551/short-term-limited-duration-insurance-and-independent-noncoordinated-excepted-benefits-coverage","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-04-03/pdf/2024-06551.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-06551.pdf?1711629917","publication_date":"2024-04-03","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"},{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"excerpts":"defined certain types of coverage as “excepted <span class=\"match\">benefits</span>” that were exempt from its portability requirements.\n 32 \n \n The same definitions are applied to describe <span class=\"match\">benefits</span> that are not required to comply with the ACA requirements.\n 33 \n \n There are four statutory categories of excepted <span class=\"match\">benefits</span>: independent, noncoordinated excepted <span class=\"match\">benefits</span>, which are the subject of these final rules; <span class=\"match\">benefits</span> that are excepted in all circumstances; \n 34 \n \n limited excepted <span class=\"match\">benefits</span>; \n 35 \n \n and supplemental excepted <span class=\"match\">benefits</span>.\n 36 \n \n \n \n \n 32 \n  \n See \n sections 9831(b)-(c)"},{"title":"Benefit Payments and Allocation of Assets","type":"Rule","abstract":"This final rule makes changes to PBGC's regulations on Benefits Payable in Terminated Single-Employer Plans and Allocation of Assets in Single-Employer Plans. The changes make clarifications and codify policies involving payment of lump sums, changes to benefit form, and valuation of plan assets.","document_number":"2023-14349","html_url":"https://www.federalregister.gov/documents/2023/07/11/2023-14349/benefit-payments-and-allocation-of-assets","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-07-11/pdf/2023-14349.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-14349.pdf?1688993115","publication_date":"2023-07-11","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"excerpts":"of payment of <span class=\"match\">benefits</span> and addresses PBGC's inability to provide <span class=\"match\">benefit</span> information and election forms immediately following plan termination. \n Payments to Estates \n \n PBGC may owe <span class=\"match\">benefits</span> to a deceased participant or beneficiary as of the date of death. For example, <span class=\"match\">benefits</span> may be owed if the estimated <span class=\"match\">benefit</span> that PBGC paid before the date of death was less than the final <span class=\"match\">benefit</span> that PBGC determines should have been paid. Or, as described above, the participant may have been owed a de minimis <span class=\"match\">benefit</span>. Subpart F of the <span class=\"match\">benefit</span> payments regulation"},{"title":"HIPAA Security Rule To Strengthen the Cybersecurity of Electronic Protected Health Information","type":"Proposed Rule","abstract":"The Department of Health and Human Services (HHS or \"Department\") is issuing this notice of proposed rulemaking (NPRM) to solicit comment on its proposal to modify the Security Standards for the Protection of Electronic Protected Health Information (\"Security Rule\") under the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the Health Information Technology for Economic and Clinical Health Act of 2009 (HITECH Act). The proposed modifications would revise existing standards to better protect the confidentiality, integrity, and availability of electronic protected health information (ePHI). The proposals in this NPRM would increase the cybersecurity for ePHI by revising the Security Rule to address: changes in the environment in which health care is provided; significant increases in breaches and cyberattacks; common deficiencies the Office for Civil Rights has observed in investigations into Security Rule compliance by covered entities and their business associates (collectively, \"regulated entities\"); other cybersecurity guidelines, best practices, methodologies, procedures, and processes; and court decisions that affect enforcement of the Security Rule.","document_number":"2024-30983","html_url":"https://www.federalregister.gov/documents/2025/01/06/2024-30983/hipaa-security-rule-to-strengthen-the-cybersecurity-of-electronic-protected-health-information","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-06/pdf/2024-30983.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30983.pdf?1735334119","publication_date":"2025-01-06","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Office of the Secretary"}],"excerpts":"Rule would likely result in important <span class=\"match\">benefits</span> and some costs that the Department is unable to fully quantify at this time. As explained further below, unquantified <span class=\"match\">benefits</span> include reductions in reputational, financial, and legal harm from breaches of individuals' ePHI, reductions in disruptions to health care delivery, increased confidence among parties to health care business transactions, and improved quality of health care. \n \n Table 2—Potential Non-Quantified <span class=\"match\">Benefits</span> \n \n \n <span class=\"match\">Benefits</span> \n a \n \n \n \n Would <span class=\"match\">benefit</span> individuals by shielding them from"},{"title":"William D. Ford Federal Direct Loan (Direct Loan) Program","type":"Rule","abstract":"The Secretary establishes new regulations on the Public Service Loan Forgiveness (PSLF) program in the William D. Ford Federal Direct Loan (Direct Loan) program under 34 CFR 685.219 by adding or clarifying provisions to exclude employers that engage in specific enumerated illegal activities such that they have a substantial illegal purpose, including defining obligations and processes tied to making such a determination of an employer, clarifying that borrowers will receive full credit for work performed, until the effective date of the Secretary's determination that an employer is no longer a qualifying employer under the rule; and establishing methods for an employer to regain eligibility following a determination of ineligibility by the Secretary. These regulations ensure that taxpayer dollars are not misused by preventing PSLF benefits from going to individuals employed by organizations that have a substantial illegal purpose. The revisions strengthen accountability, enhance program integrity, and protect hardworking taxpayers from shouldering the cost of improper subsidies granted to employees of organizations that undermine national security and American values through criminal activity.","document_number":"2025-19729","html_url":"https://www.federalregister.gov/documents/2025/10/31/2025-19729/william-d-ford-federal-direct-loan-direct-loan-program","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-10-31/pdf/2025-19729.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19729.pdf?1761828307","publication_date":"2025-10-31","agencies":[{"raw_name":"DEPARTMENT OF EDUCATION","name":"Education Department","id":126,"url":"https://www.federalregister.gov/agencies/education-department","json_url":"https://www.federalregister.gov/api/v1/agencies/126","parent_id":null,"slug":"education-department"}],"excerpts":"emphasized that government cannot condition access to public <span class=\"match\">benefits</span> on the surrender of constitutional rights, including freedom of speech and association. \n See e.g., Perry \n v. \n Sindermann, \n 408 U.S. 593, 597 (1972) (stating “this Court has made clear that even though a person has no right to a valuable governmental <span class=\"match\">benefit</span> and even though the government may deny him the <span class=\"match\">benefit</span> for any number of reasons, there are some reasons upon which the government may not rely. It may not deny a <span class=\"match\">benefit</span> to a person on a basis that infringes his constitutionally"},{"title":"Requirements Related to the Mental Health Parity and Addiction Equity Act","type":"Rule","abstract":"This document sets forth final rules amending regulations implementing the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) and adding new regulations implementing the nonquantitative treatment limitation (NQTL) comparative analyses requirements under MHPAEA, as amended by the Consolidated Appropriations Act, 2021 (CAA, 2021). Specifically, these final rules amend the existing NQTL standard to prohibit group health plans and health insurance issuers offering group or individual health insurance coverage from using NQTLs that place greater restrictions on access to mental health and substance use disorder benefits as compared to medical/surgical benefits. As part of these changes, these final rules require plans and issuers to collect and evaluate relevant data in a manner reasonably designed to assess the impact of NQTLs on relevant outcomes related to access to mental health and substance use disorder benefits and medical/surgical benefits and to take reasonable action, as necessary, to address material differences in access to mental health or substance use disorder benefits as compared to medical/surgical benefits. These final rules also amend existing examples and add new examples on the application of the rules for NQTLs to clarify and illustrate the requirements of MHPAEA. Additionally, these final rules set forth the content requirements for NQTL comparative analyses and specify how plans and issuers must make these comparative analyses available to the Department of the Treasury (Treasury), the Department of Labor (DOL), and the Department of Health and Human Services (HHS) (collectively, the Departments), as well as to an applicable State authority, and to participants, beneficiaries, and enrollees. Finally, HHS finalizes regulatory amendments to implement the sunset provision for self-funded non-Federal governmental plan elections to opt out of compliance with MHPAEA, as adopted in the Consolidated Appropriations Act, 2023 (CAA, 2023).","document_number":"2024-20612","html_url":"https://www.federalregister.gov/documents/2024/09/23/2024-20612/requirements-related-to-the-mental-health-parity-and-addiction-equity-act","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-09-23/pdf/2024-20612.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-20612.pdf?1726258517","publication_date":"2024-09-23","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"},{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"excerpts":"and issuers to characterize items and services as medical/surgical <span class=\"match\">benefits</span>, mental health <span class=\"match\">benefits</span>, or substance use disorder <span class=\"match\">benefits</span>. One commenter suggested items and services be characterized as either mental health <span class=\"match\">benefits</span>, substance use disorder <span class=\"match\">benefits</span>, or medical/surgical <span class=\"match\">benefits</span> based on the condition or disorder being treated. Similarly, another commenter suggested that items and services be characterized as mental health <span class=\"match\">benefits</span> or substance use disorder <span class=\"match\">benefits</span> when a claim's primary diagnosis is a mental health condition or substance"},{"title":"Administrative Simplification: Modifications of Health Insurance Portability and Accountability Act of 1996 (HIPAA) National Council for Prescription Drug Programs (NCPDP) Retail Pharmacy Standards; and Modification of the Medicaid Pharmacy Subrogation Standard","type":"Rule","abstract":"This final rule adopts updated versions of the retail pharmacy standards for electronic transactions adopted under the Administrative Simplification subtitle of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). These updated versions are modifications to the currently adopted standards for the following retail pharmacy transactions: health care claims or equivalent encounter information; eligibility for a health plan; referral certification and authorization; and coordination of benefits. This final rule also adopts a modification to the standard for the Medicaid pharmacy subrogation transaction.","document_number":"2024-29138","html_url":"https://www.federalregister.gov/documents/2024/12/13/2024-29138/administrative-simplification-modifications-of-health-insurance-portability-and-accountability-act","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-13/pdf/2024-29138.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-29138.pdf?1734011124","publication_date":"2024-12-13","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Office of the Secretary"}],"excerpts":"to Medicaid pharmacy subrogation transactions.\n \n C. <span class=\"match\">Compliance</span> and Effective Dates \n 1. <span class=\"match\">Compliance</span> Date for Version F6 and Version 15 \n \n Section 1175(b)(2) of the Act addresses the timeframe for <span class=\"match\">compliance</span> with modified standards. The section provides that the Secretary must set the <span class=\"match\">compliance</span> date for a modification at such time as the Secretary determines appropriate, taking into account the time needed to comply due to the nature and extent of the modification, though \n \n the <span class=\"match\">compliance</span> date may not be sooner than 180 days after the effective"},{"title":"Privacy Act of 1974; System of Records","type":"Notice","abstract":"In accordance with the Privacy Act of 1974, we are issuing public notice of our intent to modify an existing system of records entitled, Electronic Disability Claim File (60-0320), hereinafter referred to as the eDIB Claim File, last published on June 24, 2020. This notice publishes details of the modified system as set forth below under the caption, SUPPLEMENTARY INFORMATION.","document_number":"2026-07300","html_url":"https://www.federalregister.gov/documents/2026/04/15/2026-07300/privacy-act-of-1974-system-of-records","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-15/pdf/2026-07300.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07300.pdf?1776170719","publication_date":"2026-04-15","agencies":[{"raw_name":"Social Security Administration","name":"Social Security Administration","id":470,"url":"https://www.federalregister.gov/agencies/social-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/470","parent_id":null,"slug":"social-security-administration"}],"excerpts":"of records to: \n • Pursue claims; \n • Collect, document, organize, and maintain information and documents for making determinations of eligibility for disability <span class=\"match\">benefits</span>, <span class=\"match\">benefit</span> amounts, and the appropriate payee for <span class=\"match\">benefits</span>; \n • Review continuing eligibility; \n • Hold hearings or administrative review processes; \n • Ensure that proper adjustments are made based on events <span class=\"match\">affecting</span> entitlement; \n • Answer inquiries; \n • Track opt-in and opt-out of electronic messaging selections; and \n • Conduct quality review, evaluation, and measurement studies"},{"title":"Request for Information-SECURE 2.0 Reporting and Disclosure","type":"Proposed Rule","abstract":"The Employee Benefits Security Administration of the U.S. Department of Labor (the Department) is publishing this Request for Information to solicit public feedback and to begin developing a public record for a number of provisions of Division T of the Consolidated Appropriations Act, 2023, (Dec. 29, 2022) (referred to as the SECURE 2.0 Act of 2022 or SECURE 2.0) that impact the reporting and disclosure framework of the Employee Retirement Income Security Act of 1974 (ERISA). Several sections of SECURE 2.0 establish new, or revise existing, ERISA reporting and disclosure requirements, in some cases also requiring that the Department undertake a review of existing or new requirements and submit reports to Congress on the Department's findings. The Department believes that it will be helpful to initiate several of these actions, given their commonality in affecting reporting of information to the Department and the disclosure of information to retirement plan participants and beneficiaries, in this Request for Information. Any later action by the Department on these SECURE 2.0 provisions, whether rulemaking or otherwise, will be better informed by responses to this Request for Information.","document_number":"2023-17249","html_url":"https://www.federalregister.gov/documents/2023/08/11/2023-17249/request-for-information-secure-20-reporting-and-disclosure","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-08-11/pdf/2023-17249.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-17249.pdf?1691671524","publication_date":"2023-08-11","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"one <span class=\"match\">pension</span> <span class=\"match\">benefit</span> statement furnished for a calendar year for an individual account plan, and at least one <span class=\"match\">pension</span> <span class=\"match\">benefit</span> statement furnished every three years for a defined <span class=\"match\">benefit</span> plan, must be furnished on paper in written form, with two general exceptions. First, if a plan furnishes such statement in accordance with 29 CFR 2520.104b-1(c) (the Department's 2002 electronic delivery safe harbor, or the 2002 safe harbor), no paper statement must be furnished. Second, if a plan permits participants and beneficiaries to request that <span class=\"match\">pension</span> benefit"},{"title":"Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") proposes amendments to streamline filer statuses for Securities Exchange Act of 1934 (\"Exchange Act\") reporting companies into two primary categories: large accelerated filers and non-accelerated filers. The Commission further proposes to raise the threshold and seasoning requirements for large accelerated filer status and extend certain existing accommodations and scaled disclosures, including those for smaller reporting companies and emerging growth companies, to all non-accelerated filers, while continuing to require compliance with non-scaled disclosure from large accelerated filers. The Commission also proposes to extend the deadlines to file periodic reports for the smallest non-accelerated filers, as measured by total assets. Finally, the Commission also proposes to update the rules that define which issuers are considered small entities for purposes of the Regulatory Flexibility Act (\"RFA\").","document_number":"2026-10222","html_url":"https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/2026-10222.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10222.pdf?1779281120","publication_date":"2026-05-21","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":"voluntarily obtain ICFR auditor attestations to the extent they determine that its <span class=\"match\">benefits</span> are worth it to them. Some costs associated with section 404(b) <span class=\"match\">compliance</span> are one-time startup costs, and research has suggested ongoing <span class=\"match\">compliance</span> costs decline with experience.\n 374 \n \n Thus the costs to continue <span class=\"match\">compliance</span> may be lower than the costs to begin <span class=\"match\">compliance</span>, resulting in more companies continuing to comply than it may appear from the discussion of <span class=\"match\">benefits</span> and costs in this economic analysis.\n 375 \n \n This could, in turn, mitigate information"}]}